Mayotte: exemptions for land title regularisation and property security contribution from 2029

Article 102 of the 2026 Finance Act rewrites Article 1043 B of the General Tax Code: in Mayotte, sales of property by a public body to irregular occupants remain exempt from registration duty or land registration tax until 31 December 2028, and registering certain notarial acts and court rulings recognising ownership in the Mayotte land register is free until 31 December 2038. It also adapts the property security contribution rules to the Mayotte land register; these provisions, and the repeal of Article 881 O (applicable until 31 December 2028), take effect on 1 January 2029.